15 December

CGT:

Payment due on gains arising between 1 January 2011 – 30 November 2011

1 – 21 December

Corporation Tax:

Preliminary tax for APs ending between 1– 31 January 2012

1 – 21 December

Corporation Tax:

First installment of preliminary tax for “Large Companies” with a financial year ending between 1 – 30 June 2012

1 – 21 December

Corporation Tax:

Returns for APs ending between 1– 31 March 2011

1 – 21 December

Corporation Tax:

Pay balance due on APs ending between 1–31 March 2011

1 – 31 December

Corporation Tax:

Returns of Third Party Information for APs ending between 1– 31 March 2011

1 January

RCT:

New electronic RCT system. From this date all contacts between a principal (or agent on behalf of the principal) and Revenue will be through an online process.

14 January

PAYE/PRSI:

P30 monthly return and payment for December 2011

14 January

PSWT:

F30 monthly return and payment for December 2011

14 January

RCT:

RCT30 monthly return and payment for December 2011

14 January

DWT:

Return and payment of DWT for December 2011

31 January

CGT:

Payment due on gains arising between 1 December 2011 – 31 December 2011

Note:

Where returns and payments (corporation tax – preliminary tax, annual CT1 return, balancing payment; VAT – VAT3 Return, VAT due; RCT – Monthly RCT30 Return, RCT due; PAYE/PRSI monthly return filing/payment) are made electronically, the return and payment deadlines are extended to the 23rd day of the month. Where the filing and payment requirements are not made by the extended deadline, interest will run from the normal deadline and not the extension date.